Would the extinguishing of the farm use exemption from properties that no longer qualify for the substantial tax break result in a dramatic rise in property tax revenue for the county?

That question has apparently been answered.

"I don't anticipate it being a windfall," Cherokee County Assessor Robert Everett said.

His office discovered almost 1,100 properties of less than five acres currently included in an agricultural use exemption. A close examination of those properties revealed that between 150 and 200 properties may not qualify for the exemption, he said.

"Their farm use is in question," Everett said.

Land classified as agricultural is taxed between $1 and $1.50 an acre compared to the 4 and 6 percent assessments for residential and commercial parcels.

State law requires a minimum of 10 acres for farms with crops and five acres for timber land to qualify for the exemption. Landowners also can qualify for agricultural use by showing $1,000 of gross income from property for three of five years.

Additionally, some parcels under five acres would still qualify for the exemption if they haven't changed hands since 1985.

The farm use exemption became a major issue several years ago when the previous tax assessor, Barry Kelley, claimed that only 64,000 of the 200,000 acres listed under farm use by the U.S. Census Bureau were actually being used for agricultural purposes.

That number now appears to be higher than the actual number.

Everett said he was prepared to notify property owners that their farm use exemption was in jeopardy but that will be put on hold now after council's decision Monday to postpone the countywide reassessment for a year.